Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/96507
Authors: 
Brandstetter, Laura
Year of Publication: 
2014
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 162
Abstract: 
This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a one-onone matching strategy, which compares earnings of multinational and domestic corporations, I do not find empirical evidence that even a 10 percentage points cut in the business tax rate leads to a reduction of profit shifting activities.
Subjects: 
corporate taxation
international profit shifting
JEL: 
F23
H25
H26
Document Type: 
Working Paper

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